Disbursements From Estates and Trusts
This Cannon Teleconference will be only offered live in person at the Minnehaha Country Club. The recording will be posted in the SFEPC document library about a week after the event. CE will only be available for those attending the live event in person, unless the CE you're applying for allows credit for viewing recordings.
A buffet lunch will be served starting at 11:30 am. The 90-minute webinar begins at noon.
Registration will close at 5 pm on Thursday, January 14th.
There’s a surprising variety of disbursements that a fiduciary may be called upon to make, and the attendant complications can vary dramatically. Distributions to non-charitable beneficiaries may or may not carry out DNI and may actually give rise to double taxation. The source from which a deceased revocable trust settlor’s debts should be paid deserves careful attention. Whether administration expenses are considered transmission expenses or management expenses may impact the amount of the estate tax marital deduction or charitable deduction.
